Act relative to taxation of pesticides (1984:410).

This Act imposes a tax on pesticides to be paid to the Central State authorities on marketing of pesticides in the country. "Pesticides" is defined in section 1 so as to include, among other substances, means of control of pests of animals and diseases. The tax consists of a flat tax of a fee per kilogram of active substance in products marketed. Those who are liable to pay the tax are producers of pesticides for commercial purposes and importers of pesticides for commercial purposes. Tax shall be paid at the moment of sale. (8 sections)